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2023 (3) TMI 936 - BOMBAY HIGH COURTRefund of the GST paid - grievance of the Petitioners is that Respondent No.3-CIDCO has not applied for refund and hence has filed this petition - section 54 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Petitioners states that Petitioners would apply to the Respondents-Tax Authorities invoking section 54 of the Act claiming refund. The Respondents-Tax Authorities contend that Petitioners may not be entitled to apply under section 54 of the Act. However, it is for the Petitioners to make this application and it is for the authorities to deal with the same as per law. The writ petitions is disposed off since Petitioners intend to apply for refund as per section 54 of the Act to the Respondent-Tax Authorities - petition disposed off.
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